Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Tidigare forskning har visat att systematisk självrapportering är en fördelaktig metod för att följa enpersons psykiska mående över tid, och att en digital mätmetod i sin tur skulle innebära många praktiskafördelar jämfört med en analog. Detta är en experimentell randomiserad, kontrollerad studie som medutgångspunkt i personcentrerad vård och spelifiering undersöker 35 personers användarfrekvens ochattityder efter en tvåveckorsperiod där hälften har fått prova att självskatta sitt psykiska mående via enmobilapplikation, och hälften fått göra detsamma via ett analogt stämningsformulär. Resultatet visar enhögre användarfrekvens bland deltagarna i mobilapplikationsgruppen, samt ett uttalat intresse hosbägge grupper för digitala metoder för självskattning av psykiskt mående. Bägge metoderna ansesstärka personcentrerad omvårdnad. The aim of this study is to explore user frequency and attitudes for persons using a mobile applicationfor assessing mental health compared to persons using an analogue assessment method.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

This thesis investigates the 200 year old phenomena of savings banks and if they increase the economic growth (GDP) in the local region they act in. That is being done by testing three hypotheses; the savings banks increase the attractiveness of the region they act in; the savings banks increase the entrepreneurship in the region they act in; and the savings banks increase the economic growth in region they act in. This quantitative cross-sectional study with data from the year 2010, finds that the savings banks increase the attractiveness of the local region, most likely through the efforts and financials they put into different local projects. A positive result is also found for increased entrepreneurship in the regions that have a local savings bank. The result is explained by the savings banks relationship lending, which increase the likeliness for a company to get the credit they need to start and develop.

Syftet med denna komparativa, enkätbaserade studie var att synliggöra eventuella skillnader i uppfattningen om processen för bedömning av lärares prestationer hos skolledare i några skolor i Sverige och på några internationella skolor. I litteratur-genomgången gick jag igenom ett antal faktorer alt. delmoment som skulle kunna stödja en systematisk utvärderingsprocess och jag placerade in lärarutvärdering som ett led i skolutvecklingsarbete, ett led i den enskilde lärarens professionsutveckling och ett verktyg som stöd för att individuell lönesättning (på de skolor där lön/anställnings-kontrakt kopplas till prestation). Sex olika förutsättningar för utvärdering av lärare presenterades, vilka kopplades till ett systematiskt arbete med lärarutvärdering på skolor. Utifrån dessa ställde jag upp två utgångspunkter, vilka jag avsåg att utvärdera genom denna enkätundersökning: att skolenheter som har en tydlig vision/mission/värdegrund har en mer strukturerad process för bedömning av lärares individuella prestationer och att skolledarna på de internationella skolorna som deltar i undersökningen genomför en mer systematisk utvärdering av lärarnas arbete.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The paper directs to introduce the turkish literary tradition to an fairly unknown european audience, as well as to present a turkish poet called Orhan Veli. Since there is hardly any literature written within this subject in either swedish or english I have come to the conclusion that the europeans have not yet been subjected to a discussion of this nature. For this reason my main task has been to gather and compose all that has already been written within this matter. I have chosen not to dig deep into such an unexploared subject, but rather offer different types of entries with which further research can be pursued and built upon.The early literature in Turkey consisted mostly of imitations of the well established arabic- and persian traditions. Because of that the turkisk modernism came, in comparison to the rest of Europe, relatively late.

This report is part of a Bachelor?s degree corresponding to 15 creditsat the Royal Institute of Technology, Stockholm. The work hasbeen carried out by Max Wikander, author of the report, supervisedby Lanie Gutierrez-Farewik and Erik Dijkstra.Gait analysis includes measurement, characterization and assessmentof human movement and is used to assess kinematic or otherabnormalities during gait. Center of rotation and the axis of rotationof a joint are fundamental parameters in motion analysis. However,the ability to create individualized analysis is limited by the lack ofaccuracy when these parameters are calculated.

Bakgrund: Smärta och äldre personer är centrala delar i sjukvården. Smärta är en subjektiv upplevelse och påverkar en person både psykiskt och fysiskt. Smärta är komplext och det finns många anledningar till att smärta uppkommer. Många äldre personer i samhället får inte korrekt smärtlindring vilket kan bero på attityder och felaktiga bedömningar.  För att underlätta bedömningen av smärta finns det instrument som vårdpersonal kan ta hjälp av för att underlätta bedömningen av äldre personers smärta.Syfte: Att beskriva hur äldre personer upplever smärta och hur den handhas på vårdenheter.Metod: En litteraturöversikt som byggts på tio vetenskapliga artiklar. Artiklarna har hämtats från CINAHL complete.

This report is part of a Bachelor?s degree corresponding to 15 creditsat the Royal Institute of Technology, Stockholm. The work hasbeen carried out by Max Wikander, author of the report, supervisedby Lanie Gutierrez-Farewik and Erik Dijkstra.Gait analysis includes measurement, characterization and assessmentof human movement and is used to assess kinematic or otherabnormalities during gait. Center of rotation and the axis of rotationof a joint are fundamental parameters in motion analysis. However,the ability to create individualized analysis is limited by the lack ofaccuracy when these parameters are calculated.

This report contains CFD-simulations of cable tray fires in nuclear power plant applications with the CFD-code SMAFS. Furthermore the report evaluates the use of CFD-codes within this kind of problems. The assessment of this report is that there is a tendency towards the good use of CFD-codes but before using it solely more research has to be done on the subject..

Abstract          Background: End of life is difficult to establish in patients with dementia and many patients die due to complications related to the disease. To document that care are palliative in this group of patients is not common among nurses and physicians. This may depend on that the palliative course is extended and not similar to the palliative course common among patients with cancer. Aim: To describe how the registered staff in nursing homes document the care of persons with dementia in a late palliative phase. Method: A retrospective record study with a deductive approach.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.